| Số hiệu | 27/2017/TT-NHNN |
| Loại văn bản | Thông tư |
| Cơ quan | Ngân hàng Nhà nước Việt Nam |
| Ngày ban hành | 31/12/2017 |
| Người ký | Đào Minh Tú |
| Ngày hiệu lực | |
| Tình trạng |
|
THE STATE BANK OF VIETNAM |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
No.: 27/2017/TT-NHNN |
Hanoi, December 31, 2017 |
CIRCULAR
AMENDMENTS TO THE CIRCULAR NO. 03/2013/TT-NHNN DATED JANUARY 28, 2013 BY THE GOVERNOR OF THE STATE BANK OF VIETNAM ON CREDIT INFORMATION-RELATED ACTIVITIES OF THE STATE BANK OF VIETNAM
Pursuant to the Law on the State Bank of Vietnam dated June 16, 2010;
Pursuant to the Law on credits institutions dated June 16, 2010;
Pursuant to the Law dated November 20, 2017 on amendments to the Law on credit institutions;
Pursuant to the Government’s Decree No. 16/2017/ND-CP dated February 17, 2017 defining the functions, tasks, powers and organizational structure of the State Bank of Vietnam;
At the request of the Director of the Finance and Accounting Department;
The Governor of the State Bank of Vietnam promulgates a Circular providing amendments to the Circular No. 03/2013/TT-NHNN dated January 28, 2013 by the Governor of the State Bank of Vietnam on credit information-related activities of the State Bank of Vietnam.
Article 1. Amendments to the Circular No. 03/2013/TT-NHNN dated January 28, 2013 by the Governor of the State Bank of Vietnam (SBV) on SBV’s credit information-related activities
1. Article 3 is amended and supplemented as follows:
a. Clause 4 Article 3 is amended and supplemented as follows:
“4. Borrower refers to any legal entity or individual that maintains a credit relationship with a credit institution or a foreign bank's branch."
b. Point a Clause 8 Article 3 is amended and supplemented as follows:
“a. Companies with debt trading functions, companies engaging in management of debts and utilization of assets, credit information companies, insurance companies and securities companies;”
c. The following Clause 12 is added to Article 3:
“12. Foreign credit information organization refers to an organization that is duly established and operates in the field of credit information under the law of that foreign country”.
2. Clause 1 Article 5 is amended and supplemented as follows:
“1. Comply with applicable laws on protection of state secrets, information privacy and other relevant laws when providing or using credit information."
3. Clause 1 Article 7 is amended and supplemented as follows:
“1. Credit institutions and branches of foreign banks shall provide CIC with all information listed on the credit information system provided in the Appendix 1 enclosed herewith and classified into the following information types:
a) Identification information;
b) Credit facility agreement-related information;
c) Credit relationship-related information;
d) Information concerning credit card account statement;
e) Loan security-related information;
g) Annual financial information of borrowers that are enterprises, including: balance sheets, income statements, cash flow statements as regulated by the Ministry of Finance;
h) Information concerning investments in bonds of borrowers that are enterprises.”
4. The following Clause 7 is added to Article 10:
“7. Foreign credit information organizations are allowed to access credit information products concerning enterprises, including information published in accordance with applicable laws, according to the memorandum of understanding, cooperation agreement or service contract signed with CIC.”
5. Article 12 is amended and supplemented as follows:
a. Clause 5 Article 12 is amended and supplemented as follows:
“5. Publicly announce information about the principles and scope of credit information services, procedures for accessing and using credit information services, fees for accessing and using credit information services payable by users."
b. Clause 7 Article 12 is amended and supplemented as follows:
“7. Enter into contracts and collect fees for accessing and using credit information services from service users in accordance with regulations of SBV and CIC.”
c. The following Clause 12 is added to Article 12:
“12. Enter into the memorandums of understanding, cooperation agreements or service contracts with foreign credit information organizations in accordance with the law of each country for the purposes of cooperating, sharing experience and exchanging credit information products".
6. Clause 5 Article 14 is amended and supplemented as follows:
“5. Make full and timely payments of fees for using credit information services under terms and conditions of the signed contracts.”
7. Clause 4 Article 15 is amended and supplemented as follows:
“4. Make full and timely payments of fees for using credit information services under terms and conditions of the signed contracts.”
8. Clause 6 Article 16 is amended and supplemented as follows:
“6. Make full and timely payments of fees for using credit information services in accordance with CIC’s regulations”.
Article 2.
1. The Appendix 1 enclosed herewith shall supersedes the Appendix – Credit information system enclosed with the Circular No. 03/2013/TT-NHNN.
2. The phrase “Trung tâm Thông tin tín dụng” (“Credit Information Center”) is changed into “Trung tâm Thông tin tín dụng Quốc gia Việt Nam” (“National Credit Information Center of Vietnam”); and the phrase “Giám Đốc Trung tâm Thông tin tín dụng” (“Director of Credit Information Center”) is changed into “Tổng Giám Đốc Trung tâm Thông tin tín dụng Quốc gia Việt Nam” (“General Director of National Credit Information Center of Vietnam”) in Article 1, Article 12, Clause 1 Article 21 of the Circular No. 03/2013/TT-NHNN.
3. The phrase “Vụ Dự báo thống kê tiền tệ” (“Monetary Forecasting and Statistics Department”) is changed into ““Vụ Dự báo, thống kê” (“Forecasting and Statistics Department”); the phrase ““Vụ Tín dụng ” (“Credit Department”) is changed into “Vụ Tín dụng các ngành kinh tế” (“Credit Department of Economic Sectors”) in Point b, Point d Clause 2 Article 13 of the Circular No. 03/2013/TT-NHNN.
Article 3. Implementation
Chief of the Ministry’s Office, the Director of the Finance and Accounting Department, the General Director of National Credit Information Center of Vietnam, heads of SBV’s affiliates, Directors of branches of the State Bank of Vietnam in provinces and central-affiliated cities, Chairpersons of the Boards of Directors, Chairpersons of the Boards of Members and General Directors (Directors) of credit institutions and branches of foreign banks shall implement this Circular.
Article 4. Effect
This Circular comes into force from July 01, 2018.
|
|
PP. PP. GOVERNOR |
APPENDIX 1
CREDIT INFORMATION SYSTEM(Enclosed with the Circular No. 27/2017/TT-NHNN dated December 31, 2017 by the Governor of the State Bank of Vietnam on amendments to the Circular No. 03/2013/TT-NHNN dated January 28, 2013 by the Governor of the State Bank of Vietnam)
|
No. |
Information item |
|
|
I. Identification information |
I. Identification information |
|
|
A. Identification information of individual borrowers |
A. Identification information of individual borrowers |
|
|
1 |
Full name of the borrower |
|
|
2 |
Sex |
|
|
3 |
Date of birth |
|
|
4 |
Address |
|
|
5 |
Telephone number |
|
|
6 |
Nationality |
|
|
7 |
Citizen’s identity card/ ID Card number |
|
|
8 |
Other personal identity paper |
|
|
9 |
Tax identification number |
|
|
10 |
Spouse’s full name |
|
|
11 |
Citizen’s identity card/ ID Card number of spouse |
|
|
B. Identification information of borrowers that are legal entities |
B. Identification information of borrowers that are legal entities |
|
|
12 |
Name of enterprise/ other organization |
|
|
13 |
Business name |
|
|
14 |
Abbreviated name |
|
|
15 |
Address |
|
|
16 |
Contact address |
|
|
17 |
Telephone |
|
|
18 |
Fax |
|
|
19 |
Website |
|
|
20 |
|
|
|
21 |
Tax code |
|
|
22 |
Date of issue of tax code |
|
|
23 |
Establishment decision number |
|
|
24 |
Date of issue of the establishment decision |
|
|
25 |
Business registration number |
|
|
26 |
Date of issue of business registration certificate |
|
|
27 |
Type of enterprise/ other organization |
|
|
28 |
Business lines |
|
|
29 |
Charter capital |
|
|
30 |
Legal representative |
|
|
31 |
Citizen’s identity card/ ID card of legal representative |
|
|
32 |
Full name of members of the Board of Directors/ the Board of Members |
|
|
33 |
Address of members of the Board of Directors/ the Board of Members |
|
|
34 |
Citizen’s identity card/ ID Card number of members of the Board of Directors/ the Board of Members |
|
|
35 |
Full name of General Director/ Director |
|
|
36 |
Citizen’s identity card/ ID Card number of General Director/ Director |
|
|
C. Identification information of credit cardholders |
C. Identification information of credit cardholders |
|
|
37 |
Full name of the main cardholder |
|
|
38 |
Address |
|
|
39 |
Telephone number |
|
|
40 |
Nationality |
|
|
41 |
Sex |
|
|
42 |
Date of birth |
|
|
43 |
Citizen’s identity card/ ID Card number |
|
|
44 |
Other personal identity paper |
|
|
45 |
Tax identification number |
|
|
46 |
Spouse’s full name |
|
|
47 |
Citizen’s identity card/ ID Card number of spouse |
|
|
48 |
Full name of supplementary cardholder |
|
|
49 |
Citizen’s identity card/ ID Card number of supplementary cardholder |
|
|
II. Credit facility agreement-related information |
II. Credit facility agreement-related information |
|
|
50 |
Number of credit facility agreement |
|
|
51 |
Date of signing the agreement |
|
|
52 |
Date of terminating the agreement |
|
|
53 |
Arising date |
|
|
54 |
Interest rate |
|
|
55 |
Loan purpose |
|
|
56 |
Type of loan |
|
|
57 |
Borrowing currency |
|
|
58 |
Credit limit specified in the agreement |
|
|
59 |
Loan amount in the period |
|
|
60 |
Amount of debts to be collected in the period |
|
|
61 |
Outstanding debt in original currency |
|
|
62 |
Debt group |
|
|
63 |
Date of the following debt repayment |
|
|
64 |
Amount of debt payable in the following period |
|
|
65 |
Actual days of late payment of debts |
|
|
66 |
Actual amounts of late payment |
|
|
67 |
Number of extensions of debt repayment term |
|
|
68 |
Debt amounts the payment term of which is extended |
|
|
III. Credit relationship-related information |
III. Credit relationship-related information |
|
|
69 |
On-balance sheet outstanding debt |
|
|
70 |
Uncollected interests recorded on the balance sheet |
|
|
71 |
On-balance sheet provisions to be made |
|
|
72 |
On-balance sheet provisions made |
|
|
73 |
Off-balance sheet outstanding debt |
|
|
74 |
Off-balance sheet commitments |
|
|
75 |
Off-balance sheet provisions to be made |
|
|
76 |
Off-balance sheet provisions made |
|
|
77 |
Uncollected interests recorded off the balance sheet |
|
|
78 |
Number of extensions or adjustments of debt repayment term |
|
|
IV. Information concerning credit card account statement |
IV. Information concerning credit card account statement |
|
|
79 |
Contract number |
|
|
80 |
Type of card |
|
|
81 |
Opening date |
|
|
82 |
Expiry date |
|
|
83 |
Closing date |
|
|
84 |
Credit limit |
|
|
85 |
Statement date |
|
|
86 |
Total amount due |
|
|
87 |
Minimum amount due |
|
|
88 |
Total amount paid |
|
|
89 |
Outstanding balance |
|
|
90 |
Total days past due |
|
|
91 |
Number of late payments |
|
|
V. Loan security-related information |
V. Loan security-related information |
|
|
Information of borrowers without providing collateral |
Information of borrowers without providing collateral |
|
|
92 |
Place of work |
|
|
93 |
Job position |
|
|
94 |
Working period (years) |
|
|
95 |
Average monthly income |
|
|
Information of borrowers with providing collateral |
Information of borrowers with providing collateral |
|
|
96 |
Collateral code issued by the credit institution |
|
|
97 |
Type of collateral |
|
|
98 |
Name of collateral owner |
|
|
99 |
ID Card number of collateral owner |
|
|
100 |
Tax identification number of collateral owner |
|
|
101 |
Beginning date |
|
|
102 |
Ending date |
|
|
103 |
Value of collateral |
|
|
104 |
Valuation date |
|
|
105 |
Description of collateral |
|
|
VI. Annual financial information of borrowers that are enterprises |
VI. Annual financial information of borrowers that are enterprises |
|
|
Items on balance sheet |
Items on balance sheet |
|
|
106 |
Financial year |
|
|
107 |
Unit |
|
|
108 |
Currency type |
|
|
109 |
Auditing (yes/no) |
|
|
110 |
Consolidated financial statements (yes/no) |
|
|
111 |
Current assets |
|
|
112 |
Cash and cash equivalents |
|
|
113 |
Cash |
|
|
114 |
Cash equivalents |
|
|
115 |
Short-term investments |
|
|
116 |
Trading securities |
|
|
117 |
Provision for impairment of trading securities |
|
|
118 |
Held-to-maturity investments |
|
|
119 |
Short-term receivables |
|
|
120 |
Short-term trade receivables |
|
|
121 |
Short-term repayments to suppliers |
|
|
122 |
Short-term intercompany receivables |
|
|
123 |
Receivables according to schedule of construction contract |
|
|
124 |
Short-term loan receivables |
|
|
125 |
Other short-term receivables |
|
|
126 |
Allowance for doubtful short-term receivables |
|
|
127 |
Shortage of assets awaiting resolution |
|
|
128 |
Inventories |
|
|
129 |
Inventories |
|
|
130 |
Provision for devaluation of inventories |
|
|
131 |
Other current assets |
|
|
132 |
Short-term prepaid expenses |
|
|
133 |
Deductible VAT |
|
|
134 |
Taxes and other receivables from the State |
|
|
135 |
Repos of government bonds |
|
|
136 |
Other current assets |
|
|
137 |
Long-term assets |
|
|
138 |
Long-term receivables |
|
|
139 |
Long-term receivables from customers |
|
|
140 |
Long-term repayments to suppliers |
|
|
141 |
Working capital at subsidiaries |
|
|
142 |
Long-term intercompany receivables |
|
|
143 |
Long-term loan receivables |
|
|
144 |
Other long-term receivables |
|
|
145 |
Allowance for doubtful long-term receivables |
|
|
146 |
Fixed assets |
|
|
147 |
Tangible fixed assets |
|
|
148 |
Historical costs |
|
|
149 |
Accumulated depreciation |
|
|
150 |
Fixed assets for finance lease |
|
|
151 |
Historical costs |
|
|
152 |
Accumulated depreciation |
|
|
153 |
Intangible fixed assets |
|
|
154 |
Historical costs |
|
|
155 |
Accumulated depreciation |
|
|
156 |
Investment property |
|
|
157 |
Historical costs |
|
|
158 |
Accumulated depreciation |
|
|
159 |
Long-term assets in progress |
|
|
160 |
Long-term work in progress |
|
|
161 |
Construction in progress |
|
|
162 |
Long-term investments |
|
|
163 |
Investments in subsidiaries |
|
|
164 |
Investments in joint ventures and associates |
|
|
165 |
Investments in equity of other entities |
|
|
166 |
Provision for devaluation in long-term investments |
|
|
167 |
Held-to-maturity investments |
|
|
168 |
Other long-term assets |
|
|
169 |
Long-term prepaid expenses |
|
|
170 |
Deferred income tax assets |
|
|
171 |
Long-term equipment, materials and spare parts for replacement |
|
|
172 |
Other long-term assets |
|
|
173 |
Goodwill |
|
|
174 |
Total assets |
|
|
175 |
Liabilities |
|
|
176 |
Current liabilities |
|
|
177 |
Short-term trade payables |
|
|
178 |
Short-term prepayments from customers |
|
|
179 |
Taxes and other amounts payable to state budget |
|
|
180 |
Payables to employees |
|
|
181 |
Short-term accrued expenses |
|
|
182 |
Short-term intercompany payables |
|
|
183 |
Payables according to schedule of construction contract |
|
|
184 |
Short-term unearned revenues |
|
|
185 |
Other short-term payables |
|
|
186 |
Short-term borrowings and finance lease liabilities |
|
|
187 |
Provision for short-term payables |
|
|
188 |
Bonus and welfare fund |
|
|
189 |
Price stabilization fund |
|
|
190 |
Repos of government bonds |
|
|
191 |
Long-term liabilities |
|
|
192 |
Long-term trade payables |
|
|
193 |
Long-term prepayments from customers |
|
|
194 |
Long-term accrued expenses |
|
|
195 |
Intercompany payables for working capital |
|
|
196 |
Long-term intercompany payables |
|
|
197 |
Long-term unearned revenues |
|
|
198 |
Other long-term payables |
|
|
199 |
Long-term borrowings and finance lease liabilities |
|
|
200 |
Convertible bonds |
|
|
201 |
Preference shares |
|
|
202 |
Deferred income tax payable |
|
|
203 |
Provision for long-term payables |
|
|
204 |
Science and technology development fund |
|
|
205 |
Owner’s equity |
|
|
206 |
Owner’s equity |
|
|
207 |
Contributed capital |
|
|
208 |
Ordinary shares with voting rights |
|
|
209 |
Preference shares |
|
|
210 |
Capital surplus |
|
|
211 |
Options on convertible bonds |
|
|
212 |
Other capital |
|
|
213 |
Treasury shares |
|
|
214 |
Differences upon asset revaluation |
|
|
215 |
Exchange rate differences |
|
|
216 |
Development and investment fund |
|
|
217 |
Enterprise reorganization assistance fund |
|
|
218 |
Other funds |
|
|
219 |
Undistributed profit after tax |
|
|
220 |
Undistributed profit after tax accrued to the end of the previous period |
|
|
221 |
Undistributed profit after tax in this period |
|
|
222 |
Construction investment fund |
|
|
223 |
Non-controlling interests |
|
|
224 |
Other budget sources and funds |
|
|
225 |
Budget sources |
|
|
226 |
Budget used for acquiring fixed assets |
|
|
227 |
Total liabilities and owner’s equity |
|
|
Items on income statement |
Items on income statement |
|
|
228 |
Revenues from selling goods and rendering services |
|
|
229 |
Revenue deductions |
|
|
230 |
Net revenue from selling goods and rendering services |
|
|
231 |
Costs of goods sold |
|
|
232 |
Gross profits from selling goods and rendering services |
|
|
233 |
Financial incomes |
|
|
234 |
Financial expenses |
|
|
235 |
In which: Interest expenses |
|
|
236 |
Profit/loss in joint ventures |
|
|
237 |
Selling expense |
|
|
238 |
General and administrative expenses |
|
|
239 |
Net operating profit |
|
|
240 |
Other incomes |
|
|
241 |
Other expenses |
|
|
242 |
Other profits |
|
|
243 |
Total accounting profit before tax |
|
|
244 |
Current corporate income tax expenses |
|
|
245 |
Deferred corporate income tax expenses |
|
|
246 |
Profits after corporate income tax |
|
|
247 |
Profits after tax of shareholders of parent company |
|
|
248 |
Profits after tax of non-controlling shareholders |
|
|
249 |
Basic earnings per share |
|
|
250 |
Diluted earnings per share |
|
|
Items on cash flow statement (direct) |
Items on cash flow statement (direct) |
|
|
Cash flows from operating activities |
Cash flows from operating activities |
|
|
251 |
Proceeds from selling goods and rendering services, and other revenues |
|
|
252 |
Payments to suppliers |
|
|
253 |
Payments to employees |
|
|
254 |
Interests paid |
|
|
255 |
Corporate income tax paid |
|
|
256 |
Other proceeds from operating activities |
|
|
257 |
Other expenses on operating activities |
|
|
258 |
Net cash flows from operating activities |
|
|
Cash flows from investing activities |
Cash flows from investing activities |
|
|
259 |
Purchase and construction of fixed assets and other long-term assets |
|
|
260 |
Proceeds from sale and transfer of fixed assets and other long-term assets |
|
|
261 |
Provision of loans and purchase of debt instruments from other entities |
|
|
262 |
Collection of loans and sale of debt instruments issued by other entities |
|
|
263 |
Investments in equity of other entities |
|
|
264 |
Recovery of investments in equity of other entities |
|
|
265 |
Interest, dividends and distributed profits |
|
|
266 |
Net cash flows from investing activities |
|
|
Cash flows from financing activities |
Cash flows from financing activities |
|
|
267 |
Proceeds from issuing shares and receiving contributed capital |
|
|
268 |
Repayment of contributed capital and repurchase of shares issued |
|
|
269 |
Proceeds from borrowing |
|
|
270 |
Repayment of loan principals |
|
|
271 |
Payment of principals of finance lease liabilities |
|
|
272 |
Dividends and profits paid to the owners |
|
|
273 |
Net cash flows from financing activities |
|
|
274 |
Net cash flows during the period |
|
|
275 |
Cash and cash equivalents at the beginning of the period |
|
|
276 |
Effects of fluctuations in exchange rates |
|
|
277 |
Cash and cash equivalents at the ending of the period |
|
|
Items on cash flow statement (indirect) |
Items on cash flow statement (indirect) |
|
|
Cash flows from operating activities |
Cash flows from operating activities |
|
|
278 |
Pretax profit |
|
|
279 |
Depreciation of fixed assets and investment property |
|
|
280 |
Provisions |
|
|
281 |
Gains (losses) on exchange rate differences from revaluation of foreign currency accounts |
|
|
282 |
Gains (losses) from investments |
|
|
283 |
Interest expenses |
|
|
284 |
Other adjustments |
|
|
285 |
Operating profit before changes in working capital |
|
|
286 |
Increase (decrease) in receivables |
|
|
287 |
Increase (decrease) in inventories |
|
|
288 |
Increase (decrease) in payables (exclusive of interests payable and income tax payable) |
|
|
289 |
Increase (decrease) in prepaid expenses |
|
|
290 |
Increase (decrease) in trading securities |
|
|
291 |
Interests paid |
|
|
292 |
Corporate income tax paid |
|
|
293 |
Other proceeds from operating activities |
|
|
294 |
Other expenses on operating activities |
|
|
295 |
Net cash flows from operating activities |
|
|
Cash flows from investing activities |
Cash flows from investing activities |
|
|
296 |
Purchase or construction of fixed assets and other long-term assets |
|
|
297 |
Proceeds from sale and transfer of fixed assets and other long-term assets |
|
|
298 |
Provision of loans and purchase of debt instruments from other entities |
|
|
299 |
Collection of loans and sale of debt instruments issued by other entities |
|
|
300 |
Investments in equity of other entities |
|
|
301 |
Recovery of investments in equity of other entities |
|
|
302 |
Interest, dividends and distributed profits |
|
|
303 |
Net cash flows from investing activities |
|
|
Cash flows from financing activities |
Cash flows from financing activities |
|
|
304 |
Proceeds from issuing shares and receiving contributed capital |
|
|
305 |
Repayment of contributed capital and repurchase of shares issued |
|
|
306 |
Proceeds from borrowing |
|
|
307 |
Repayment of loan principals |
|
|
308 |
Payment of principals of finance lease liabilities |
|
|
309 |
Dividends and profits paid to the owners |
|
|
310 |
Net cash flows from financing activities |
|
|
311 |
Net cash flows during the period |
|
|
312 |
Cash and cash equivalents at the beginning of the period |
|
|
313 |
Effects of fluctuations in exchange rates |
|
|
314 |
Cash and cash equivalents at the ending of the period |
|
|
VII. Information concerning investments in bonds of borrowers that are enterprises |
VII. Information concerning investments in bonds of borrowers that are enterprises |
|
|
315 |
Issue date |
|
|
316 |
Investment contract number |
|
|
317 |
Annual interest rate |
|
|
318 |
Quantity of bonds |
|
|
319 |
Payment due date |
|
|
320 |
Total investment |
|
|
321 |
Currency type |
|
|
322 |
Purpose of bond issuance |
|
|
323 |
Provisions for risks to be made |
|
|
324 |
Provisions for risks actually made |
|
---------------
This document is handled by Vinas Doc . Document reference purposes only. Any comments, please send to email: [email protected]
| Số hiệu | 27/2017/TT-NHNN |
| Loại văn bản | Thông tư |
| Cơ quan | Ngân hàng Nhà nước Việt Nam |
| Ngày ban hành | 31/12/2017 |
| Người ký | Đào Minh Tú |
| Ngày hiệu lực | |
| Tình trạng |
Bạn chưa có tài khoản? Hãy Đăng ký
| Số hiệu | 27/2017/TT-NHNN |
| Loại văn bản | Thông tư |
| Cơ quan | Ngân hàng Nhà nước Việt Nam |
| Ngày ban hành | 31/12/2017 |
| Người ký | Đào Minh Tú |
| Ngày hiệu lực | |
| Tình trạng |